Category Archives: IRS Appeals

Most Tempe AZ taxpayers who are married file jointly to get many tax benefits denied to married filing separate returns.  Both taxpayers who file jointly are liable for the tax debt including any interest or penalties—jointly and severally even if they later divorce.  Joint and several liability means that each taxpayer is liable for the entire debt.  This is true even if one spouse earned all of the income or claimed improper deductions and credits.  Even if a divorce decree states that a former spouse is responsible for any taxes due on joint returns previously filed, the IRS will come after both spouses for the entire amount.

There are three types of relief from joint and several liability:

• Innocent Spouse Relief—will protect you from the additional tax over and above what you owed on your originally filed return, from under reported income or improper deductions and credits taken on original return.
• Separation of Liability Relief—allocates the additional tax owed between your and a former spouse that was not reported on your originally filed joint return.  The allocated amount is what you are responsible for.
• Equitable Relief—may apply when you do not qualify for innocent spouse relief or separation of liability relief for an improperly filed joint return which is attributable to your spouse.

You must apply for Tempe AZ innocent spouse relief or separation of liability relief not later than 2 years after the date the IRS first attempted to collect the tax from you.  For equitable relief, you must apply for relief during the statute of limitation period the IRS has to collect the tax.

If you are seeking a free initial consultation for these types of relief from taxes owed, contact Scott Allen E.A. of Tax Debt Advisors.  Schedule your appointment by calling 480-926-9300.

taxdebtadvisors.com

This notice is referred to as a “90 Day Letter.”  Gilbert AZ Taxpayers have a right to file a petition with the U.S. Tax Court in Washington D.C.  In over 36 years working with Notices of Deficiency, not a single time has a case been referred to tax court.  The IRS and taxpayers want to avoid going to court.  The IRS will refer your matter to the Appeals Office in Phoenix.  Scott Allen E.A. of Tax Debt Advisors has the expertise to represent you at the Office of Appeals.  He will meet with the Appeal Officer and negotiate a settlement of your deficiency.  Scott can be reached for a free consultation at 480-926-9300.  Tax Debt Advisors has represented our Gilbert AZ clients on Notices of Deficiency for over 36 years.

www.taxdebtadvisors.com

– Scott Allen – info@taxdebtadvisors.com